<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
        "http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
    <title>This is A</title>
</head>
<body>
<!--$include b.html /html/body/div -->
<div id="x">
    <div id="y"><span id="s">text</span> <a href="http://www.google.com">Google</a></div>
</div>
<ul>
    <li>1</li>
    <li>2</li>
    <li>3 <span>text</span></li>
    <li>4</li>
</ul>
</body>
</html>